Date: 19971210
File: A-790-96
QUÉBEC, QUEBEC, THIS 10th DAY OF DECEMBER 1997
Coram: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
Between:
ATTORNEY GENERAL OF CANADA,
Applicant,
And:
DIANE BOUCHARD,
Respondent.
And:
CAROL ARBOUR,
Intervener.
JUDGMENT
The application for judicial review is dismissed.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
Date: 19971210
File: A-790-96
Coram: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
Between:
ATTORNEY GENERAL OF CANADA,
Applicant,
And:
DIANE BOUCHARD,
Respondent.
And:
CAROL ARBOUR,
Intervener.
Hearing held at Québec, Quebec, on Wednesday, December 10, 1997
Judgment delivered at Québec, Quebec, on Wednesday, December 10, 1997
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 19971210
File: A-790-96
QUÉBEC, QUEBEC, THIS 10th DAY OF DECEMBER 1997
Coram: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
Between:
ATTORNEY GENERAL OF CANADA,
Applicant,
And:
DIANE BOUCHARD,
Respondent.
And:
CAROL ARBOUR,
Intervener.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec,
on Wednesday, December 10, 1997)
DESJARDINS J.A.
[1] We are all of the opinion that there is no reason to intervene in the decision of the judge of the Tax Court of Canada. The judge instructed himself correctly on the law. Moreover, it was open to him to draw the inferences he reached in respect of the facts.
[2] Accordingly, the application for judicial review will be dismissed.
Alice Desjardins
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF CANADA
File: A-790-96
Between:
Between:
ATTORNEY GENERAL OF CANADA,
Applicant,
And:
DIANE BOUCHARD,
Respondent.
And:
CAROL ARBOUR,
Intervener.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-790-96
STYLE OF CAUSE: ATTORNEY GENERAL OF CANADA,
Applicant,
And:
| DIANE BOUCHARD, Respondent, |
And:
CAROL ARBOUR,
Intervener.
PLACE OF HEARING: Quebec
REASONS FOR JUDGMENT
OF THE COURT BY: The Honourable Mr. Justice Denault
The Honourable Madame Justice Desjardins
The Honourable Mr. Justice Létourneau
DATED: December 10, 1997
APPEARANCES:
Paul Plourde For the applicant
Luc Lavoie For the respondent and the intervener
SOLICITORS OF RECORD:
DEPARTMENT OF JUSTICE
222 Queen St.
Ottawa, Ontario K1A 0H8 For the applicant
SULLIVAN ET LAVOIE
59 rue Nairn
La Malbaie, Quebec G5A 1L8 For the respondent and the intervener